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SOURCE:   Almanac of Modern Science and Education. Tambov: Gramota, 2015. № 4. P. 100-102.
SCIENTIFIC AREA: Economic Sciences
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ECOLOGIZATION OF ACCOUNTING SYSTEM AS A NEW DIRECTION OF ACCOUNTING REFORMATION IN RUSSIA

Lykova Ekaterina Evgen'evna
Saint Petersburg State University


Abstract. The article summarizes the domestic experience of the development of the theory and methodology of ecological accounting. On the basis of the analysis of different interpretations the author considers the concept of ecological accounting: the fundamental aspects are highlighted and the definition is given. The paper reveals the advantages and opportunities available after the implementation of ecological accounting. The paper specifies the main directions forming the content side of ecological accounting, namely the accounting of ecological costs and the accounting of ecological liabilities.
Key words and phrases: экологический бухгалтерский учет, финансовый экологический учет, управленческий экологический учет, экологические затраты, экологические обязательства, ecological accounting, financial ecological accounting, managerial ecological accounting, ecological costs, ecological liabilities.
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